Determination of late fees and interest on delayed filingof GSTR3B Under section 73

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Determination of late fees and interest on delayed filingof GSTR3B Under section 73
Query (Issue) Started By: - NUKALA KUMAR Dated:- 8-5-2025 Goods and Services Tax - GST
GST
Can determinati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of late fees and interest on late filing of GSTR3B be levied under section 73? My interpretation is late fees can be levied only by invoking section 47 Interest on delayed filing of GSTR3B can b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e levied only section 50 and section 75 In the instant case the Assessing authority determined late fees for delayed filing of GSTR09 and interest on delayed filing of GSTR3B by invoking section 73.< .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... br> Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X